1996 (7) TMI 234 - AT - Customs

Summary

The Revenue's appeal against the Collector (Appeals) Bombay's order regarding the classification of a Razor Blade Coater was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the importer's classification under sub-heading 84.59(2) of the erstwhile Tariff based on technical details and CCCN Explanatory Notes. The Tribunal's decision was consistent with a previous case and the appeal was rejected.